Purchase Company recently acquired several businesses and recognized goodwill in each acquisition. Purchase has allocated the resulting goodwill to its three reporting units: RU-1, RU-2, and RU-3. Purchase opts to skip the qualitative assessment and therefore performs a quantitative goodwill impairment review annually.

In its current-year assessment of goodwill, Purchase provides the following individual asset and liability carrying amounts for each of its reporting units:

	Carrying Amounts
	RU-1	RU-2	RU-3
Tangible assets	$215,500	$261,000	$158,250
Trademark	257,000
Customer list	154,500
Unpatented technology		232,500
Licenses		100,000
Copyrights			65,500
Goodwill	190,250	187,550	136,500
Liabilities	(35,000)

The total fair values for each reporting unit (including goodwill) are $773,950 for RU-1, $736,450 for RU-2, and $743,500 for RU-3. To date, Purchase has reported no goodwill impairments.

How much goodwill impairment should Purchase report this year for each of its reporting units?